2.13 Excess Portion of the ASC 480 Measurement Adjustment

As discussed in Section 9.4.4.2, the cumulative excess portion of the ASC 480 measurement adjustment equals the portion, if any, of the redeemable noncontrolling interest’s current redemption price that is greater than both (1) the redeemable noncontrolling interest’s fair value and (2) the redeemable noncontrolling interest’s ASC 810-10 carrying amount. The current period’s excess portion of the ASC 480 measurement adjustment, if any, represents the cumulative excess portion of the ASC 480 measurement adjustment on the reporting date less the cumulative excess portion of the ASC 480 measurement adjustment at the beginning of the reporting period.